A Tax Interview In The Safety Of The Tax System In The Years 1992–2013 And Its Contacts With Foreign Partners Cover Image

Wywiad skarbowy w ochronie bezpieczeństwa systemu podatkowego w latach 1992–2013 i jego kontakty z partnerami zagranicznymi
A Tax Interview In The Safety Of The Tax System In The Years 1992–2013 And Its Contacts With Foreign Partners

Author(s): Ryszard Bełdzikowski
Subject(s): History of Law, Socio-Economic Research
Published by: Wyższa Szkoła Ekonomiczno-Humanistyczna
Keywords: tax authorities; economy intelligence; foreign authorities contacts

Summary/Abstract: Biuro Dokumentacji Skarbowej (BDS) was the tax authority and economy intelligence with wide eligibility established in 1998 in Poland. In the time of Poland’s application to the EU the BDS created its own foreign contacts, especially with the French National Directorate of the Intelligence and Customs Investigations. In the same time good information exchange channels with Ukraine and Belarus were craved. Also new relations with German tax authorities were gained. These actions of the BDS is a very interesting matter and little-known to the public. Furthermore the paper presents BDS’s problems in inland relations due to the law and civil changes. With establishing of Krajowa Administracja Skarbowa in 2017 instead of BDS and other tax authorities the eligibilities of this institution were even enlarged.

  • Issue Year: 2018
  • Issue No: 7
  • Page Range: 67-84
  • Page Count: 18
  • Language: Polish